從穀歌集團稅務風波看後BEPS時代國際稅收政策與環境之變遷

Google's Tax Story: A Reflection on the Changes of the International Tax Policy in Post-BEPS Era

從谷歌集團晚近幾年來在全球經歷的稅務風波可以看出，近三年來，BEPS行動計劃對於跨國高科技企業在全球的稅務架構和稅負水平已產生了切實的影響。然而，由BEPS行動計劃帶來的稅源增加的利益，並非由所有參與BEPS行動計劃的國家以“利益均沾”的方式享有，而是由先行在國內稅法中採取了單邊措施的國家優先取得，尤其是美國在2017年12月起推行的國內稅改對於跨國企業在美國的稅負帶來了衝擊。對於我國而言，如何在數字經濟環境下對非居民企業取得的利潤課稅是當下極須研究的問題。 Tax disputes that Google has encountered in various jurisdictions reflect the fast and dramatic changes of international tax policy and environment in the past few years. The base erosion and profit shifting (BEPS) action plan spearheaded by the G20 and OECD since 2013 is the turning point. This collective action has been accompanied with unilateral measures taken by some countries to address the challenges and problems arising from digital economy. Against this background, the multinational enterprises are facing increasing tax burden and risks in tax compliance and business restructure. For China, it merits study how the non-resident digital enterprises shall be subject to tax in China.